{"id":11401,"date":"2024-05-20T10:39:39","date_gmt":"2024-05-20T07:39:39","guid":{"rendered":"https:\/\/gbexpert.by\/?p=11401"},"modified":"2024-05-20T10:44:19","modified_gmt":"2024-05-20T07:44:19","slug":"new-accounting-treatment-for-exchange-rate-differences-in-2023","status":"publish","type":"post","link":"https:\/\/gbexpert.by\/en\/2024\/05\/20\/new-accounting-treatment-for-exchange-rate-differences-in-2023\/","title":{"rendered":"New accounting treatment for exchange rate differences in 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11401\" class=\"elementor elementor-11401\">\n\t\t\t\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-89d886c elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"89d886c\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9c5685b\" data-id=\"9c5685b\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-944e240 elementor-widget elementor-widget-text-editor\" data-id=\"944e240\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Due to the adoption of the Resolution of the Ministry of Finance of the Republic of Belarus No. 61 dated December 26, 2022 \u201cOn Accounting of Exchange Rate Differences\u201d, which approved the National Accounting Standard \u201cEffect of Changes in Foreign Exchange Rates\u201d (NAS No. 61), the previously effective procedure established by NAS No. 69 has become invalid.<\/p><p><strong>One of the important changes introduced by the new standard is the following provision (p. 5 of NAS No. 61):<\/strong><\/p><p>Value of a monetary asset (other than cash) or a monetary liability at the date of partial redemption denominated in the foreign currency <strong><em>is translated to the redeemable portion<\/em><\/strong>.<\/p><p>It should be recalled that the previous procedure did not regulate the amount of revalued debt as at the date of a transaction or as at the reporting date for partial repayment, so many organizations revalued all existing debt as at the date of the transaction. If this mechanism is applied in 2022, such organizations should account exchange rate differences differently starting from 2023. Let us consider how exactly by way of example.<\/p><p><strong>Example:<\/strong> <em>As of January 1, 2023, the organization has payables to a non-resident for the supplied materials in the amount of USD 100. On January 5, 2023, a new batch of materials at the cost of USD 20 is being purchased. On January 10, 2023, a payment is made to a non-resident in the amount of USD 50. The balance of payables is USD 70 as of January 31, 2023.<\/em> Payables to a non-resident supplier are monetary obligations, since they involve the transfer of funds. Accordingly, such debt is being revalued.<\/p><p>Let us consider the accounting treatment of exchange rate differences effective in 2022 for revaluation of existing debt in full amount as of the date of the transaction and the new treatment established by NAS No. 61 as of 2023.<\/p><p>1) The procedure effective in 2022 &#8211; <strong>NAS No. 69<\/strong><\/p><table><tbody><tr><td width=\"86\"><p>Date<\/p><\/td><td width=\"193\"><p>Transaction<\/p><\/td><td width=\"140\"><p>Exchange rate of the National Bank of the Republic of Belarus <strong>(conditional indicator)<\/strong><\/p><\/td><td width=\"57\"><p>Debit<\/p><\/td><td width=\"66\"><p>Credit<\/p><\/td><td width=\"68\"><p>Amount (BYN)<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 1, 2023<\/p><\/td><td width=\"193\"><p>Balance on credit side of account 60 as at January 1, 2023 \u2013 USD 100 (100*2.5481)<\/p><\/td><td width=\"140\"><p>2.5481<\/p><\/td><td width=\"57\"><p>\u00a0<\/p><\/td><td width=\"66\"><p>\u00a0<\/p><\/td><td width=\"68\"><p>254.81<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 5, 2023<\/p><\/td><td width=\"193\"><p>Receipt of materials at the cost of USD 20 (20*2.5741)<\/p><\/td><td width=\"140\"><p>2.5741<\/p><\/td><td width=\"57\"><p>10<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"68\"><p>51.48<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 5, 2023<\/p><\/td><td width=\"193\"><p>Exchange rate differences (revaluation of payables at the date of business transaction) (100*(2.5741-2.5481)<\/p><\/td><td width=\"140\"><p>2.5741<\/p><\/td><td width=\"57\"><p>91-4<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"68\"><p>2.6\u00a0<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 10, 2023<\/p><\/td><td width=\"193\"><p>Partial payment in the amount of USD 50 (50*2,6010)<\/p><\/td><td width=\"140\"><p>2.6010<\/p><\/td><td width=\"57\"><p>60<\/p><\/td><td width=\"66\"><p>52<\/p><\/td><td width=\"68\"><p>130.05<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 10, 2023<\/p><\/td><td width=\"193\"><p>Exchange rate differences (revaluation of payables at the date of business transaction) (120*(2.6010-2.5741)<\/p><\/td><td width=\"140\"><p>2.6010<\/p><\/td><td width=\"57\"><p>91-4<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"68\"><p>3.23<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 31, 2023<\/p><\/td><td width=\"193\"><p>Exchange rate differences (revaluation of payables at the end of the month) (70*(2.6149-2.6010)<\/p><\/td><td width=\"140\"><p>2.6149<\/p><\/td><td width=\"57\"><p>91-4<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"68\"><p>0.97<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 30, 2023<\/p><\/td><td width=\"193\"><p>Balance on credit side of account 60 as at January 31, 2023 (70*2.6149)<\/p><\/td><td width=\"140\"><p>2.6149<\/p><\/td><td width=\"57\"><p>\u00a0<\/p><\/td><td width=\"66\"><p>\u00a0<\/p><\/td><td width=\"68\"><p>183.04<\/p><\/td><\/tr><\/tbody><\/table><p>2) Procedure effective in 2023 <strong>NAS No. 61 <\/strong><\/p><p>\u00a0<\/p><table width=\"609\"><tbody><tr><td width=\"86\"><p>Date<\/p><\/td><td width=\"197\"><p>Transaction<\/p><\/td><td width=\"142\"><p>Exchange rate of the National Bank of the Republic of Belarus <strong>(conditional indicator)<\/strong><\/p><\/td><td width=\"57\"><p>Debit<\/p><\/td><td width=\"66\"><p>Credit<\/p><\/td><td width=\"62\"><p>Amount (BYN)<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 1, 2023<\/p><\/td><td width=\"197\"><p>Balance on credit side of account 60 as at January 1, 2023 \u2013 USD 100 (100*2.5481)<\/p><\/td><td width=\"142\"><p>2.5481<\/p><\/td><td width=\"57\"><p>\u00a0<\/p><\/td><td width=\"66\"><p>\u00a0<\/p><\/td><td width=\"62\"><p>254.81<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 5, 2023<\/p><\/td><td width=\"197\"><p>Receipt of materials at the cost of USD 20 (20*2.5741)<\/p><\/td><td width=\"142\"><p>2.5741<\/p><\/td><td width=\"57\"><p>10<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"62\"><p>51.48<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 10, 2023<\/p><\/td><td width=\"197\"><p>Partial payment in the amount of USD 50 (50*2.6010)<\/p><\/td><td width=\"142\"><p>2.6010<\/p><\/td><td width=\"57\"><p>60<\/p><\/td><td width=\"66\"><p>52<\/p><\/td><td width=\"62\"><p>130.05<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 10, 2023<\/p><\/td><td width=\"197\"><p>Exchange rate differences (<strong>in redeemable part<\/strong>)<\/p><p>(50*(2.6010-2.5481)<\/p><\/td><td width=\"142\"><p>2.6010<\/p><\/td><td width=\"57\"><p>91-4<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"62\"><p>2.64<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 31, 2023<\/p><\/td><td width=\"197\"><p>Exchange rate differences (revaluation of payables at the end of the month)<\/p><p>(50*(2.6149-2.5481)+20*(2.6149-2.5741))<\/p><\/td><td width=\"142\"><p>2.6149<\/p><\/td><td width=\"57\"><p>91-4<\/p><\/td><td width=\"66\"><p>60<\/p><\/td><td width=\"62\"><p>4.16<\/p><\/td><\/tr><tr><td width=\"86\"><p>January 31, 2023<\/p><\/td><td width=\"197\"><p>Balance on credit side of account 60 as at January 31, 2023 (70*2.6149)<\/p><\/td><td width=\"142\"><p>\u00a0<\/p><\/td><td width=\"57\"><p>\u00a0<\/p><\/td><td width=\"66\"><p>\u00a0<\/p><\/td><td width=\"62\"><p>183.04<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-724035d elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"724035d\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element 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value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6596-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"first-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your name *\" value=\"\" type=\"text\" name=\"first-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your E-mail *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your phone number *\" value=\"\" type=\"text\" name=\"your-phone\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-service\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-service\"><option value=\"Audit\">Audit<\/option><option value=\"Consulting\">Consulting<\/option><option value=\"Outsourcing\">Outsourcing<\/option><option value=\"Legal services\">Legal services<\/option><option value=\"Transfer pricing\">Transfer pricing<\/option><option value=\"Other\">Other<\/option><\/select><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Your message...\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Policy\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"Policy\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I agree to the processing of my personal data. I am familiar with t<a href=\"\/policy\/\">he Regulations on the processing and protection of personal data<\/a>.<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div class=\"input-filled col-12\">\n\t\t<p><button type=\"submit\" class=\"wpcf7-submit btn btn-block\"><i class=\"fac fac-arrow-circle-right space-right\"><\/i>Send<\/button>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n            <\/div>\r\n        <\/div>\r\n            <\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n        \t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Due to the adoption of the Resolution of the Ministry of Finance of the Republic of Belarus No. 61 dated December 26, 2022 \u201cOn Accounting of Exchange Rate Differences\u201d, which approved the National Accounting Standard \u201cEffect of Changes in Foreign Exchange Rates\u201d (NAS No. 61), the previously effective procedure established by NAS No. 69 has [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-11401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/comments?post=11401"}],"version-history":[{"count":4,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11401\/revisions"}],"predecessor-version":[{"id":11411,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11401\/revisions\/11411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media\/9385"}],"wp:attachment":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media?parent=11401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/categories?post=11401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/tags?post=11401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}